Acts and Regulations

A-14 - Assessment Act

Full text
Offence for communicating privileged information
12(0.1)In this section, “sales information” means the amount of consideration paid for the transfer of any real property and the date of such transfer.
12(1)Subject to subsections (2), (3), (3.01), (3.1), (3.2), (3.5) and (3.6), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the real property assessment list and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.
12(2)Subsection (1) does not apply to any person employed by the Province who is a witness in an appeal of an assessment under this Act, an arbitration or any proceeding before any court.
12(3)Subsection (1) does not apply to an exchange of valuations ordered pursuant to the regulations.
12(3.01)Subsection (1) does not apply to sales information pertaining to the transfer of any real property after December 31, 2008.
12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation
(a) does not relate to real property owned by any other person, and
(b) does not reveal information concerning any other person.
12(3.2)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the person to whom the information or documentation is released agrees in writing that the information or documentation will be restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.
12(3.3)Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.
12(3.4)No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).
12(3.5)If the Director considers it in the public interest to do so, the Director may furnish the information contained in an affidavit of transfer required in subsection 19(6) of the Registry Act to any Minister of the Crown in right of Canada or the Province.
12(3.6)Upon the application of any person and upon the applicant having served a notice of such application on the Director, a judge of The Court of King’s Bench of New Brunswick may order the Director to furnish the applicant with the information contained in an affidavit of transfer if the judge is satisfied that the information contained in the affidavit may be of use to the applicant in the enforcement or protection of any right of the applicant.
12(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.
12(4.1)If this section is inconsistent with or in conflict with a provision of the Right to Information and Protection of Privacy Act, this section prevails.
12(5)A person who violates subsection (1) or subsection (3.4) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
12(6)Any person who violates subsection (1) or subsection (3.4) is liable to suspension or dismissal from office or employment.
12(7)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director, stating that a person employed by the Province disclosed or permitted to be disclosed information or documentation in violation of subsection (1), or permitted direct access to records or files under subsection (3.4), may be adduced in evidence in any court or in any proceeding before a judge, adjudicator or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
1965-66, c.110, s.12; 1983, c.12, s.8; 1989, c.N-5.01, s.31; 1990, c.61, s.12; 1998, c.11, s.3; 2000, c.19, s.1; 2008, c.56, s.2; 2013, c.34, s.2; 2019, c.11, s.1; 2023, c.17, s.11
Offence for communicating privileged information
12(0.1)In this section, “sales information” means the amount of consideration paid for the transfer of any real property and the date of such transfer.
12(1)Subject to subsections (2), (3), (3.01), (3.1), (3.2), (3.5) and (3.6), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the real property assessment list and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.
12(2)Subsection (1) does not apply to any person employed by the Province who is a witness in an appeal of an assessment under this Act, an arbitration or any proceeding before any court.
12(3)Subsection (1) does not apply to an exchange of valuations ordered pursuant to the regulations.
12(3.01)Subsection (1) does not apply to sales information pertaining to the transfer of any real property after December 31, 2008.
12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation
(a) does not relate to real property owned by any other person, and
(b) does not reveal information concerning any other person.
12(3.2)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the person to whom the information or documentation is released agrees in writing that the information or documentation will be restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.
12(3.3)Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.
12(3.4)No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).
12(3.5)If the Director considers it in the public interest to do so, the Director may furnish the information contained in an affidavit of transfer required in subsection 19(6) of the Registry Act to any Minister of the Crown in right of Canada or the Province.
12(3.6)Upon the application of any person and upon the applicant having served a notice of such application on the Director, a judge of The Court of Queen’s Bench of New Brunswick may order the Director to furnish the applicant with the information contained in an affidavit of transfer if the judge is satisfied that the information contained in the affidavit may be of use to the applicant in the enforcement or protection of any right of the applicant.
12(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.
12(4.1)If this section is inconsistent with or in conflict with a provision of the Right to Information and Protection of Privacy Act, this section prevails.
12(5)A person who violates subsection (1) or subsection (3.4) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
12(6)Any person who violates subsection (1) or subsection (3.4) is liable to suspension or dismissal from office or employment.
12(7)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director, stating that a person employed by the Province disclosed or permitted to be disclosed information or documentation in violation of subsection (1), or permitted direct access to records or files under subsection (3.4), may be adduced in evidence in any court or in any proceeding before a judge, adjudicator or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
1965-66, c.110, s.12; 1983, c.12, s.8; 1989, c.N-5.01, s.31; 1990, c.61, s.12; 1998, c.11, s.3; 2000, c.19, s.1; 2008, c.56, s.2; 2013, c.34, s.2; 2019, c.11, s.1
Offence for communicating privileged information
12(0.1)In this section, “sales information” means the amount of consideration paid for the transfer of any real property and the date of such transfer.
12(1)Subject to subsections (2), (3), (3.01), (3.1), (3.2), (3.5) and (3.6), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the assessment and tax roll and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.
12(2)Subsection (1) does not apply to any person employed by the Province who is a witness in an appeal of an assessment under this Act, an arbitration or any proceeding before any court.
12(3)Subsection (1) does not apply to an exchange of valuations ordered pursuant to the regulations.
12(3.01)Subsection (1) does not apply to sales information pertaining to the transfer of any real property after December 31, 2008.
12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation
(a) does not relate to real property owned by any other person, and
(b) does not reveal information concerning any other person.
12(3.2)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the person to whom the information or documentation is released agrees in writing that the information or documentation will be restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.
12(3.3)Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.
12(3.4)No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).
12(3.5)If the Director considers it in the public interest to do so, the Director may furnish the information contained in an affidavit of transfer required in subsection 19(6) of the Registry Act to any Minister of the Crown in right of Canada or the Province.
12(3.6)Upon the application of any person and upon the applicant having served a notice of such application on the Director, a judge of The Court of Queen’s Bench of New Brunswick may order the Director to furnish the applicant with the information contained in an affidavit of transfer if the judge is satisfied that the information contained in the affidavit may be of use to the applicant in the enforcement or protection of any right of the applicant.
12(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.
12(4.1)If this section is inconsistent with or in conflict with a provision of the Right to Information and Protection of Privacy Act, this section prevails.
12(5)A person who violates subsection (1) or subsection (3.4) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
12(6)Any person who violates subsection (1) or subsection (3.4) is liable to suspension or dismissal from office or employment.
12(7)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director, stating that a person employed by the Province disclosed or permitted to be disclosed information or documentation in violation of subsection (1), or permitted direct access to records or files under subsection (3.4), may be adduced in evidence in any court or in any proceeding before a judge, adjudicator or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
1965-66, c.110, s.12; 1983, c.12, s.8; 1989, c.N-5.01, s.31; 1990, c.61, s.12; 1998, c.11, s.3; 2000, c.19, s.1; 2008, c.56, s.2; 2013, c.34, s.2
Offence for communicating privileged information
12(0.1)In this section, “sales information” means the amount of consideration paid for the transfer of any real property and the date of such transfer.
12(1)Subject to subsections (2), (3), (3.01), (3.1), (3.2), (3.5) and (3.6), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the assessment and tax roll and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.
12(2)Subsection (1) does not apply to any person employed by the Province who is a witness in an appeal of an assessment under this Act, an arbitration or any proceeding before any court.
12(3)Subsection (1) does not apply to an exchange of valuations ordered pursuant to the regulations.
12(3.01)Subsection (1) does not apply to sales information pertaining to the transfer of any real property after December 31, 2008.
12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation
(a) does not relate to real property owned by any other person, and
(b) does not reveal information concerning any other person.
12(3.2)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the person to whom the information or documentation is released agrees in writing that the information or documentation will be restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.
12(3.3)Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.
12(3.4)No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).
12(3.5)If the Director considers it in the public interest to do so, the Director may furnish the information contained in an affidavit of transfer required in subsection 19(6) of the Registry Act to any Minister of the Crown in right of Canada or the Province.
12(3.6)Upon the application of any person and upon the applicant having served a notice of such application on the Director, a judge of The Court of Queen’s Bench of New Brunswick may order the Director to furnish the applicant with the information contained in an affidavit of transfer if the judge is satisfied that the information contained in the affidavit may be of use to the applicant in the enforcement or protection of any right of the applicant.
12(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.
12(4.1)If this section is inconsistent with or in conflict with a provision of the Right to Information and Protection of Privacy Act, this section prevails.
12(5)A person who violates subsection (1) or subsection (3.4) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
12(6)Any person who violates subsection (1) or subsection (3.4) is liable to suspension or dismissal from office or employment.
12(7)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director, stating that a person employed by the Province disclosed or permitted to be disclosed information or documentation in violation of subsection (1), or permitted direct access to records or files under subsection (3.4), may be adduced in evidence in any court or in any proceeding before a judge, adjudicator or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
1965-66, c.110, s.12; 1983, c.12, s.8; 1989, c.N-5.01, s.31; 1990, c.61, s.12; 1998, c.11, s.3; 2000, c.19, s.1; 2008, c.56, s.2; 2013, c.34, s.2
Offence for communicating privileged information
12(0.1)In this section, “sales information” means the amount of consideration paid for the transfer of any real property and the date of such transfer.
12(1)Subject to subsections (2), (3), (3.01), (3.1), (3.2), (3.5) and (3.6), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the assessment and tax roll and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.
12(2)Subsection (1) does not apply to any person employed by the Province who is a witness in an appeal of an assessment under this Act, an arbitration or any proceeding before any court.
12(3)Subsection (1) does not apply to an exchange of valuations ordered pursuant to the regulations.
12(3.01)Subsection (1) does not apply to sales information pertaining to the transfer of any real property after December 31, 2008.
12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation
(a) does not relate to real property owned by any other person, and
(b) does not reveal information concerning any other person.
12(3.2)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the person to whom the information or documentation is released agrees in writing that the information or documentation will be restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.
12(3.3)Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.
12(3.4)No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).
12(3.5)If the Director considers it in the public interest to do so, the Director may furnish the information contained in an affidavit of transfer required in subsection 19(6) of the Registry Act to any Minister of the Crown in right of Canada or the Province.
12(3.6)Upon the application of any person and upon the applicant having served a notice of such application on the Director, a judge of The Court of Queen’s Bench of New Brunswick may order the Director to furnish the applicant with the information contained in an affidavit of transfer if the judge is satisfied that the information contained in the affidavit may be of use to the applicant in the enforcement or protection of any right of the applicant.
12(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.
12(5)A person who violates subsection (1) or subsection (3.4) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
12(6)Any person who violates subsection (1) or subsection (3.4) is liable to suspension or dismissal from office or employment.
12(7)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director, stating that a person employed by the Province disclosed or permitted to be disclosed information or documentation in violation of subsection (1), or permitted direct access to records or files under subsection (3.4), may be adduced in evidence in any court or in any proceeding before a judge, adjudicator or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
1965-66, c.110, s.12; 1983, c.12, s.8; 1989, c.N-5.01, s.31; 1990, c.61, s.12; 1998, c.11, s.3; 2000, c.19, s.1; 2008, c.56, s.2
Offence for communicating privileged information
12(1)Subject to subsections (2), (3), (3.1) and (3.2), no person employed by the Province who, in the course of his duties, acquires information or documentation or has access to information or documentation furnished by any person that is not required to be entered on the assessment and tax roll and that relates in any way to the determination of the value of any real property subject to assessment or the amount of the assessment thereof shall disclose or permit to be disclosed such information or documentation to any person who is not entitled in the course of his duties under this Act or any other Act to acquire or have access thereto.
12(2)Subsection (1) does not apply to any person employed by the Province who is a witness in an appeal of an assessment under this Act, an arbitration or any proceeding before any court.
12(3)Subsection (1) does not apply to an exchange of valuations ordered pursuant to the regulations.
12(3.1)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment, other than an affidavit of transfer, may be disclosed to the owner of the real property if the information or documentation
(a) does not relate to real property owned by any other person, and
(b) does not reveal information concerning any other person.
12(3.2)Information or documentation relating to the determination of the value of any real property subject to assessment or the amount of the assessment may be disclosed, with the written approval of the Director, to any person employed by the government of Canada or any province or territory of Canada, if the person to whom the information or documentation is released agrees in writing that the information or documentation will be restricted to use in the assessment functions of that government and if similar information or documentation is available from that government on a reciprocal basis.
12(3.3)Information and documentation released under subsection (3.2) shall not refer to an identifiable individual or include any copies of documentation supplied by the owner of the real property or copies of assessment records relating to the real property.
12(3.4)No person shall permit direct access through either physical or electronic means to assessment records or files to a person to whom information or documentation is permitted to be disclosed under subsection (3.2).
12(4)The information or documentation referred to in subsection (1) is confidential and shall not be disclosed except as provided in this section.
12(5)A person who violates subsection (1) or subsection (3.4) commits an offence punishable under Part II of the Provincial Offences Procedure Act as a category F offence.
12(6)Any person who violates subsection (1) or subsection (3.4) is liable to suspension or dismissal from office or employment.
12(7)In a prosecution under this section, a certificate signed by the Director or bearing a signature purporting to be that of the Director, stating that a person employed by the Province disclosed or permitted to be disclosed information or documentation in violation of subsection (1), or permitted direct access to records or files under subsection (3.4), may be adduced in evidence in any court or in any proceeding before a judge, adjudicator or board and when so adduced is, in the absence of evidence to the contrary, proof of the facts stated therein without proof of the appointment, signature or authority of the Director.
1965-66, c.110, s.12; 1983, c.12, s.8; 1989, c.N-5.01, s.31; 1990, c.61, s.12; 1998, c.11, s.3; 2000, c.19, s.1